Search results

Because medical waste may present potential hazards to employees, waste handlers and the general public, all facilities generating this form of waste should develop and implement a medical waste management strategy. This strategy should be prepared after conducting a survey to determine the types and estimated amounts of medical waste generated by the facility. The strategy should address medical waste handling, including segregation, packaging, in‐house transport and storage. The management plan must also prescribe appropriate treatment procedures for contaminated waste, and designate proper methods for final disposal of medical wastes and treatment residues. Finally, the facility must ensure the implementation and monitoring of this strategy.

During the late twentieth century in the field of social studies education, Donald Oliver, Fred Newmann, and James Shaver were prominent leaders. Their work on the Harvard Social Studies Project was part of the New Social Studies movement popular in the 1960s and 1970s that attempted to transform the social studies curriculum nationwide. By creating materials that focused on inquiry-based learning, they aimed to make a difference in the way that social studies courses were taught in American schools. The focus of this research is an analysis of the content and impact of the Harvard Social Studies Project and an exploration of the contributions of Donald Oliver, Fred Newmann, and James Shaver to that project. Historical research methods served as the primary theoretical framework for guiding the investigation. Oliver, Newmann, and Shaver’s work on the Harvard Social Studies Project not only established all three men as influential leaders in social studies education but also laid the groundwork for their subsequent work in broader areas of education.

This paper examines the lobbying behaviour of UK managers who commented on Accounting Standard Board proposals to re‐introduce full provision deferred taxation accounting. Although there were no direct cash‐flow implications associated with these proposals, they had the potential to affect a company’s reported net income and revenue reserves. Using published comments and financial statements data, the paper tests: (a) the conventional positive accounting theory gearing hypothesis, using debt/equity ratios and (b) a new dividend hypothesis that is presented in the paper. The findings did not provide support for the gearing hypothesis and are therefore consistent with recent work of various other authors. However, the new dividend hypothesis was supported and the paper therefore suggests that the potential impact that an accounting treatment has on the revenue reserves of a company, and thus its dividend paying capacity, is a plausible reason for observed lobbying behaviour in the UK.

Rigid environments, those with exceptionally strong cultural and traditional barriers to change, present unique challenges for institutional entrepreneurs attempting to initiate change. We utilize such a setting to examine what support mechanisms, both individual and contextual, have been utilized when attempting change in rigid environments. We examine the case of successful and unsuccessful attempts to make golf more inclusive to women. Our research supports the claim that rigid environments require more complex combinations of support mechanisms than other settings, illustrating the importance of institutions in both enabling and constraining change in such settings.

The purpose of this paper is to investigate the whistleblowing intentions of external auditors and the factors that influence their intentions.

Using the survey methodology, data was collected from 339 external auditors from licensed private audit firms. The partial least squares structural equation modelling technique was used to analyse the data.

The results indicate that external auditors have a greater propensity to blow the whistle on wrongdoings and they prefer to report wrongdoings using internal channels than external channels. The study further found uncertainty avoidance, masculinity and long-term orientation to be good predictors of whistleblowing intentions.

The findings have practical implications for human resource practitioners who seek to foster job synergy and encourage the reporting of wrongdoings. Also, it has useful implications for policymakers who seek to enhance whistleblowing activities.

Theoretically, this study is among the first to provide empirical support for the applicability of Hofstede’s cultural dimensions theory at the individual level within the whistleblowing discourse from an African perspective.

The purpose of this paper is to review and summarize Earnest Elmo Calkins’s The Business of Advertising and to assess its status as a legitimate forgotten classic of the marketing literature.

The Business of Advertising is reviewed, summarized and placed in an historical context.

Written during a key period in the history of mass marketing and national brand advertising, Calkins’s work represents a valuable primary source for marketing and advertising historians, especially those interested in marketing industry structures and relationships. Calkins was an influential figure in the development of the modern advertising agency, and his beliefs and approaches in regard to marketing research, campaign planning, branding, message strategy and creativity anticipated some late-twentieth-century approaches and remain highly relevant.

The Business of Advertising was the object of a single-paragraph review at the time of its publication in 1915, and a short trade journal review appeared not long ago (Lamons, 2000). A more thorough and historically sensitive assessment of Calkins’s forgotten classic reveals some fresh insights into the book and the influential beliefs of the man who was eulogized by trade journal Advertising Age (1964) as a “giant of creative advertising”.

An interesting report has been submitted to the Brighton Watch Committee by Mr. T. J. Metcalfe, Chief Inspector of Weights and Measures. In his report Mr. Metcalfe observes that the Sale of Food (Weights and Measures) Act, 1926, which controls trading methods in connection with the sale of most articles of food, does not require that jams, marmalades, syrups or honey should be sold by weight and manufacturers and packers, with few exceptions, have not hitherto applied any weight statement to their prepacked products. Trading has generally been in standard sizes, referred to as “1's” and “2's,” and although most members of the public have understood that packs contain 1‐lb. or 2‐lb. net, no offence can be proved to have been committed when the seller makes no purportation of weight at the time of sale. The introduction of rationing has caused your Inspectors, in association with the Enforcement Officers of the Food Control Committee, to inquire more fully into the position which has developed. A purchaser is entitled to receive from the retailer with whom he is registered a maximum quantity of 2 ozs. of preserves per week. If the retailer, following the established practice, cancels eight ration coupons, hands over a jar of preserve and charges the maximum permitted price per pound, then there would appear to be prima facie evidence of a representation of weight of 1lb. Any deficiency would apparently constitute an offence by the retailer. As, however, the retailer could prove that he purchased the pack in the condition in which he sold it, that the manufacturer or packer should know the implications of the Rationing Order and the Sale of Food Act, and that the packer would strongly object to a retailer interfering with any prepacked preserve or syrup in such manner as might imperil the quality or brand repute of the product, it would appear that the retailer has an adequate defence. He could not, however, rely on a warranty, it not being the custom of the trade to mark a statement of weight on the jars, nor to insert a sufficient warranty in invoices. While the Board of Trade, under powers conferred by Section 9 (1) of the Act of 1926, can make a regulation bringing preserves within the First Schedule to the Act and thus requiring them to be sold only by net weight, this has never been done because manufacturers and packers have emphasised that there are practical difficulties, in my opinion not insurmountable, in guaranteeing the net weight content of a commodity packed gross in containers which may vary appreciably in tare weight. We have recently had evidence of deficiencies of ⅜ oz. and ¾ oz. in jars of golden syrup sold against eight ration coupons and for which the maximum permitted price per pound has been charged. The packers admit the possibility of such deficiencies and, while stating that they are doing their best to give 1lb. net weight they claim that no offence was committed against the Price Control Order in the case of the pack found to be ⅜ oz. short because the value of the shortage was not one farthing, nor was an offence committed against the Sale of Food Act because the deficiency in a single pack sold at the one time was inconsiderable. But the cumulative effect of such a deficiency in thousands of sales must be considerable and the loss to the purchasing public, in an article of food of which they receive so small a ration, is one of some gravity. In taking any legal proceedings for short weight under Section I of the Sale of Food Act, 1926, the Inspector is under an obligation to prove (a) that the deficiency was a considerable one, or (b) that inconsiderable deficiencies existed in a reasonable number of articles of the same kind sold or held for sale at the same time. It would be most undesirable for the Inspector, in seeking to establish proof of short weight, to interfere with, say, a dozen jars of preserves or syrups, having regard to the present supply position. It should not have to be necessary for the Inspector to have to rely on Section I standing alone. If the Board of Trade made a regulation under Section 9 (1) requiring such articles of food to be sold by net weight only, then the manufacturer or packer would need to guarantee the accuracy of weight content and he, I submit, is the person best able to ensure it.

Anthropology was a late‐comer to the Caribbean and only after World War II did the study of Caribbean culture and societies become less exceptional. Early in this century when anthropology was first making itself over as an ethnographic science, anthropologists concentrated on tribal peoples. For most of the post‐Columbian era, the Caribbean region, with a few minor exceptions, was without indigenous tribal societies. Even after anthropology turned its attention to the study of peasantries, Caribbean peasantries were ignored in favor of more stable and tradition‐oriented peasant societies in other parts of Latin America. When anthropologists began to study Caribbean peoples in a more serious and systematic fashion, they found that they had to develop new concepts to explain the variation, flexibility, and heterogeneity that characterized regional culture. These concepts have had a significant impact on social and cultural theory and on the broader contemporary dialogue about cultural diversity and multiculturalism.

It is an amazing fact that this country is one of the few that have not adopted a comprehensive system of food standards, but has relied on the administration of general provisions as to the purity of food; and it has been evident to officers engaged in enforcing these provisions that they were inadequate to deal effectively with all the cases in which foodstuffs of inferior quality were offered for sale to the public. Local authorities and courts of law have probably done their best within the limits of their legislative power to prevent as far as possible the sale of such foodstuffs, particularly where public health was endangered or there has been gross adulteration, but the subtlety of food adulteration in recent years has given rise to so much controversy as to how far the existing legislation has been contravened that the Minister of Health should be asked at the earliest opportunity to exercise the powers given to him in Section 8 of the Food and Drugs Act, 1938, to draft regulations as to the importation, preparation, storage, sale, delivery, etc., of food, and to include in such regulations a comprehensive system of food standards. There is ample evidence available for the consideration of any committee which might be appointed to draft the regulations. In 1901 a Departmental Committee of the Local Government Board, which had for two years been inquiring into the use of preservatives and colouring matter in food, recommended inter alia the prohibition of formaldehyde or copper salts in food, the limitation of boric acid to 0·25 per cent. in food, and the amount of salicylic acid not to exceed one grain per pound in solid food and one grain per pint in liquid food. There is also the Final Report of the Departmental Committee, 1924, which led to the introduction of the Public Health (Preservatives, etc., in Food) Regulations, 1925–27, which contained provisions limiting the use of preservatives to certain articles of food, prescribing the preservatives which could be used (sulphur dioxide and benzoic acid in specified amounts) and prohibiting the use of a number of metallic, vegetable and coal‐tar colouring matters. More recent still is the Report of the Departmental Committee appointed in 1933 to consider whether it was desirable that the law relating to the composition and description of articles of food should be altered so as to enable definitions or standards to be prescribed, or declarations of composition to be required for articles of food other than liquid milk, and if so to recommend what alterations of the law were required. As a food officer I was impressed on reading this report at the very wide field covered by the Committee in its search for evidence on the many aspects of the problem, and commend its perusal to all who are interested in the subject of food standards. Professional associations, traders' associations, associations of local authorities, scientists, doctors, public analysts, sanitary inspectors and trade representatives submitted their respective views. The report extends over several pages, but, briefly, the Committee were of opinion that it was not practicable to extend standards of definitions to all articles of food, that housewives would not benefit by a multitude of standards, definitions or declarations of composition, as in a large number of cases they were getting articles of the nature, substance and quality demanded, and that no standards or definitions should be laid down and no declaration of composition required without giving the manufacturers or other persons concerned the fullest opportunity of hearing the proposals and submitting their observations. The Committee also recommended that the contamination of articles of food by arsenic, lead, tin, or other impurities which may be contaminated in the process of collection or preparation should be treated as a special question. A further recommendation that specific claims made in advertisements should be deemed to be part of the package label has since been provided for in the Food and Drugs Act, 1938 (Section 6). In their evidence before the Departmental Committee in 1933, the Society of Public Analysts advocated the institution of a comprehensive system of standards and definitions, which would ultimately embrace all articles of food, and as this goes much further than the recommendation of the Committee, the views of public analysts on any new draft regulations will no doubt be awaited with considerable interest. In any case, their observations should be of considerable value when food standards are under consideration. Many suggestions for standards have emanated from commercial interests, and the Chief Medical Officer to the Ministry of Health, in his report for 1938, referring to these suggestions, stated “there is often discernible a desire to stifle competition, and that frequently the grade or qualities to which objection is taken are sound, wholesome articles of food, the suppression of which would be a distinct loss to the poorer class of consumers. New standards should therefore apply to all grades and not only to the higher‐grade articles. In fact, if any preference is to be shown it should be in respect of the cheaper grades. Where there is doubt of the efficiency of applying a standard, the desire should rest not on whether it will create difficulties in manufacture, although, of course, this aspect must be considered, but whether it is in the public interest that a standard should be laid down.” The Chief Medical Officer is to be commended for this timely warning, and it should be borne in mind by those drafting new regulations. It should be ensured that public welfare and not commercial interests should receive first consideration in a matter of this kind. There are many articles of food to which standards of composition are already applicable, including butter, margarine, condensed milk, dried milk, whisky, spirits, etc. There are also presumptive standards for milk and skimmed milk, and semi‐official standards for jam, vinegar and shredded suet. I am aware that under emergency powers the Ministry of Food have introduced standards for numerous articles of food, but these have been primarily introduced in connection with food rationing and other difficulties in connection with war‐time control of the principal foodstuffs. They are no doubt related to the availability of supplies of the various constituents, and therefore subject to alteration from lime to time, as instanced by the reduction in the percentage of meat to be contained in sausages. Except, therefore, as an experiment, these standards cannot be regarded as a satisfactory system, and will probably be revoked immediately the national situation justifies such a course being taken. We should not, therefore, be unduly influenced by these war‐time standards. Despite the desire of public analysis and food officers to have legal standards for all articles of food, it may be found impracticable to fix standards of composition for such articles as meat, fish, fruit, vegetables, eggs, etc., as they are prepared with the minimum of handling and are less likely to be adulterated. There are, however, many articles of food for which at present there are no legal standards as to their nature, substance or quality, and to which such standards might easily be made applicable, such as meat‐paste or fish‐paste, for which you have no guarantee of the percentage of meat or fish present. Just before the war there was a popular demand for cheese‐spreads, some of which contained up to 35 per cent. fat, but in the absence of legal standards varieties of cheese‐spreads may contain much less fat. There is no legal standard for cheese, with the result that whether it is made from skim milk or new milk it may still be sold as cheese. Mixtures of cocoa with starch and sugar may be sold as cocoa, if the fact that they are mixtures (without disclosing the percentage of cocoa) is disclosed on the label. In America milk chocolate must contain a minimum of 12 per cent. milk solids, but there is no such standard in this country. Although there is a bacteriological standard for ice‐cream in the Isle of Man, to the effect that when examined within twenty‐four hours of sale it shall not contain more than one hundred thousand bacteria per cubic centimetre, and no Baccilus coli in one‐tenth of a cubic centimetre, there is no such standard in this country. It has been suggested that ice‐cream should be made from milk, cream and sugar, with or without eggs, and contain a minimum of 8 per cent. of milk fat. An article sold as honey should be solely the product of the honey bee and not a chemically prepared substance. The latter might be designated as “artificial honey,” and labelled accordingly. Fruit juices should be what the name implies, and be manufactured and sold in compliance with statutory requirements. There should be standards for cordials, squashes, jams and preserves. Meat extracts should be made from good muscle fibre and its total creatine content slated on the label. If low‐grade meat is used, including offal, the fact should be disclosed on the label. With regard to statutory declarations on labels, the printing should be of such size that it is easily legible. It should neither be impossible nor impracticable to introduce legal standards for custard powders, baking powders, blancmange powders, pudding mixtures, cake mixtures, and many other foodstuffs which are ordinarily consumed by the public, not forgetting sweets and confectionery, wines and cocktails, milk shakes, and soft drinks. The ramp which went on during 1940–42 in connection with the sale of “food substitutes” was a striking example of the need for statutory standards of composition. It is often contended that if housewives only purchased goods prepared by reputable firms they would receive satisfaction, and while to a large extent this may be true, the fact remains that inferior articles still find their way into shops. There is, of course, the possibility that shopkeepers may be tempted by the offer of a larger margin of profit on goods supplied by firms of less repute. Some shopkeepers even fail to obtain a warranty that the goods supplied to them conform to the requirements of the Food and Drugs Act and Regulations. It is not sufficient for the Departmental Committee to state “that in a large number of cases housewives get articles of the nature, substance and quality demanded,” and leave it at that. An effort should be made to apply standards to every article of food to which the application of such standards is possible. Housewives should no longer be tempted or misled by catch advertisements, attractive labels or wrappings, or the inducement of free gifts. To give some idea of the need for a wider application of standards, a few cases dealt with during the past three years, some of which came under my own personal investigation, are set out below, with the Public Analyst's comments: 1.—Egg substitute.—Contained no true substitute for eggs; consisted of a solution of synthetic gum, probably made by treating cotton with some chemical; containing only 3·8 per cent. solid matter, the rest being water; had no food value.